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Technical accessibility of OER in particular is quite critical given that many of the available OER reside in a digital format and mostly available on the web although they may also be available in other mediums (Kanwar & Stamenka, 2011). OER accessibility may cover various facets such as language, design and technical. However, accessibility of OER have also been the subject of debate for many OER advocates and the like whereby it has been argued that it in fact limits accessibility to education for many. The advent of OER has been hailed by educators globally as a means through which many more people will have access to education. Keywords: Efficiency, Education Spending, Healthy Spending, DEA

Calculation of efficiency in this study is using the education and health budgets as input and the index of education and health as the achieved output. The efficiency value obtained from the calculation of DEA is relative, it means that the efficiency is only applicable in a group of economic unit under investigation. All data used in this research is secondary data refers to data released by Director General of Financial Balance and Central Bureau of Statistics of East Java Province. This research used Data Envelopment Analysis (DEA) to see which districts of the city that succeed to reach a 100% level efficiency level, which one does not. Government spending that are not optimal will result in the decreasing of quality of public services, the data from the Director General of Financial Balance (DJPK) in 2015, spending on education and health showed as the highest spending rate in East Java provincial budget in 2015. Local government spending will directly impact on the quality of public services received by the community.

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